Hi Orange, thank you for your reply. Is this the decree 836 to which you were referring. I am trying to study the several ammendments to laws which have been made recently by the Government.
Gobierno de Canarias Canary Government (Translated by Google)
Friday February 11, 2011
BOC N? 031. BOC N ? 031. Viernes 11 de Febrero de 2011 - 644 Friday, 11 February de 2011 to 644
. To obtain an official version, please download the PDF file.
GENERAL PROVISIONS - Ministry of Economy and Finance
Tax Office 644 .- Resolution of January 25, 2011, which made public the criteria that inform the Tax Control Plan of the Canary Islands in 2011.
With this resolution to the mandate imposed by Article 116 of the Tax to the Tax Administration to publicize the criteria that inform the Tax Control Plan of the Canary Islands.
The Tax Control Plan for 2011 consists of the set of actions that the Tax Administration Canaria considered priority to the exercise of its powers of tax control and the exercise of sanctioning powers in the matter. Most of these interventions are having reception in the plans that predate the present, concerned facts, circumstances or behaviors that are repeated consistently among the taxpayers. In turn, the results have been achieved in the implementation of each Plan endorse the decision to insist on the same controls that have been practicing.
. This Plan maintains one of the ideas that came to inspire the control actions of recent years: approach the reaction time of the Tax Administration in front of fraudulent conduct. As noted in the past, control improvements are undertaken in this sense, result in greater assurance of realization of tax credits and in promoting voluntary compliance with tax obligations.
The Plan for 2011 returns control of the Canary Islands General Indirect Tax remains the subject of special attention, including coverage Record Returns Monthly Return. The strategies implemented in 2010 have demonstrated its full effectiveness, increasing by more than 200%. In turn, extends the field of attention of returns, that encompass the control of the partial refund of tax on fuels.
In the area of taxes assigned, include the implementation of a new line of action, which will be to ascertain the taxation of sales transactions of objects in precious metals.
The collection function has become, in recent times, the task of tax administration that has had to be reinforced. Economic circumstances that have been through the last three years have led to a substantial increase in the difficulty of the exercise of the powers of recovery. Therefore, in this area focuses an important part of the efforts of the Administration was directed to use all the powers for the collection of tax debts and to speed the resolution of applications for deferral and fractionation.
Here, we present the general guidelines of the Plan, which refer to fiscal risk areas of priority attention, classified according to the nature of the control to be.
I. - Proceedings of intensive monitoring.
Intensive management includes the actions that lead to the discovery, regulation and suppression of the most serious and complex fraud and in-depth verification of proper compliance with tax obligations by a taxpayer.
The main priorities for 2011 are:
In the area of taxes members of the Economic and Fiscal Regime of the Canary Islands impact especially on issues that are listed below:
a) The application of the tax benefit provided for in Article 25 of Law 19/1994, of July 6, to amend the Economic and Fiscal Regime of the Canary Islands. Special attention to early detection of cases that under the current wording of the provision, can be regularized from the time of presentation to the Administration of the corresponding self-assessment.
b)The adjustment of taxpayers filing unjustified differences between the reported data for the purposes of IGIC and those contained in the National Tax Administration Agency.
c) Exploitation of cross-information is derived from the annual statements of economic transactions with third parties, who reveals tax situations inconsistent with those declared by the taxpayers.
d) Breaches advised to verify the information available for the purpose of transfer tax and IGIC referring to the existing one, which highlights the lack of reporting on this last tribute of significant real estate transactions. The response to this type of behavior will be closer in time to when they occur.
e) detection of fraud networks IGIC through research activities in construction and property development which highlights the existence of fictitious expenses. These actions could be developed jointly with the State Tax Administration Agency.
f) Increased coordination with relevant tax administration, especially regarding the control of the returns. Since the inspection will be undertaken the analysis of tax return assumptions at greatest doubts about their provenance, having the same priority over other activities. With regard to returns Registry Monthly Return, is used systematically the information contained in books filings electronically.
g) Testing and verification of data contained in the complaints and use of measures of cooperation received from other governments.
h) Maintenance of measures of exchange of information with the State Tax Administration Agency in order to regularize situations involving taxes administered by the Tax Administration Canaria. It will boost the performance of coordinated actions on assumptions made simultaneous use of tax benefits under the legislation of the IGIC and direct taxation that applies in the Canary Islands and in any case where deemed appropriate in because of the increased efficiency could be obtained from the pooling of resources.
i) Checking the taxation of goods which is exempt from import tax rates of 15% Tax on Imports and Supply of Goods in the Canary Islands (IAMS), in order to correct deviations from the statistical items of underestimates are detected, all in coordination with the organs of management of import taxes.
j) Control of taxpayers who file returns with deductibles that are not justified by the information available, especially in cases resulting in income statements.
B) In the area of assigned taxes, special emphasis will be on the following issues:
a) The use of imputed data in computer databases to detect non-respondents in the wealth tax. Taxpayers regarding the relevant differences are observed between heritage and the person declared by the databases, there will be actions for the regularization of such discrepancies.
b) Improper application of the tax benefits set out in Article 25 of Law 19/1994.
c) Proof of exemptions in the wealth tax and the reductions and reductions in the inheritance and gift tax in close collaboration with the National Tax Administration Agency.
d) The correct statement of assets in cases of self-assessment of inheritance and gift tax after crossing with the existing information in the wealth tax.
e) Checking the taxation of operations related to public authorities and relating to real property transactions.
f) The use of imputed data in computer databases to detect those administrative concessions which have not been liquidated by the taxpayers.
g) also provide a field of action in this area arising from the allegations, findings or limited partnership in the management bodies and measures of cooperation received from other administrations.
II .- Proceedings of extensive control.
The extensive control or subject to control massive pursues all claims presented by taxpayers, using information and cross-checking, in order to detect and correct repeated violations tributaries and less severe and complex.
The main priorities for 2011 are:
A) In the area of taxes members of the Economic and Fiscal Regime of the Canary Islands:
a) Ensuring compliance with tax obligations materials periodically, through the systematic exploitation of information held by the Administration, through campaigns aimed at the required quarterly with alleged breaches.
b) Ensuring compliance with the obligation to file information returns as an essential part in developing the tax control.
c) Monitoring compliance with the obligation to submit annual returns by exploiting information in the hands of government.
d) Increase in checks to all sorts of statements regardless of their sign. In particular, intensify checks on entering and make statements, derived from the contrast of the self-assessment data with annual summaries.
e) Strengthening of efforts to check applications for refunds arising from the rules of the IGIC, analyzing operations vertically, with the support of the inspection bodies and the central services of the Tax Administration to improve the effectiveness of management procedures are initiated.
f) Monitoring and control of the registry returns and monthly return of taxpayers who report on the Special Scheme for Group Entities.
g) Control of the import summary declarations pending cancellation.
h) Maintaining regular physical verification of compliance with the requirements applicable to the deposits REF for use as under suspension of taxes on imports, increasing physical control of the premises.
i) Increase in the review of container provided by the intensification of collaboration with AEAT and the Guardia Civil.
j) Improving the effectiveness of the filters applied to the import declarations submitted.
k) specific control of imports, entry, storage, supply ships and aircraft in relation to alcohol and snuff.
l) Initiation of disciplinary procedures that apply in cases of misapplication of tax benefits, unfair practice of deductions, inattention or lack of practical requirements for submitting statements and self-assessments.
m) Maintenance and cleaning of the census of entrepreneurs and professionals in order to update the tax affairs of taxpayers.
n) Control of deadlines for submission of self-assessment by the practice of settlement of charges in cases of presentations after the age of voluntary submission deadlines and income.
B) In the area of taxes assigned:
a) In relation to taxes on gambling will improve the exchange of information to regularize the case of gaming machines that are not settled, in collaboration with the Ministry of Presidency, Justice and Security.
b) Check the correct application of the exemptions invoked in cases of transfer of securities referred to in Article 108 of the Securities Exchange Act.
c) Check out exempt transactions under the tax benefits set out in Article 25 of Law 19/1994 (as they are not subject to verification by the inspection bodies) and those on subsidized housing.
d) Check and verify compliance with the conditions for applying reduced rates of ITPAJD approved by regional rules.
e) Practice of the findings of value and consequent emission of additional assessment, reducing the period between the submission and the start of the corresponding procedure.
f) Monitoring of sales and purchases of gold objects, by exchanging information with the General Directorate of Police and the Guardia Civil.
C) In their own taxes:
- Crossing the information of vehicles registered with the avowed purpose of the partial refund of the Special Tax on Oil Derived Fuels, in order to detect inconsistencies that may be indicative of fraud.
III .- Proceedings of collection management.
The collection management actions aimed to include all the effective recovery of outstanding tax debts. The main measures included in this area are:
a) Increase the adoption of precautionary measures as a means to ensure collection of tax debts settled cases to provide for the existence of collection risk, enhancing coordination among agencies and collection inspectors.
b) Generalization of the derivation of liability for tax debts to the administrators of fact or law of the entities obliged to pay.
c) Improved monitoring of debtors declared a bankrupt for the purposes of control and rehabilitation resulting from debts.
d) Deduction of the terms of resolution of cases of delays and divisions, streamlining the contraction of tax debts.
e) Exchange of information with the AEAT in order to manage more effectively the powers of seizure of wages and salaries as well as credits.
Las Palmas de Gran Canaria, a 25 de enero de 2011.- El Director General de Tributos, Francisco Clavijo Hern?ndez. Las Palmas de Gran Canaria, January 25, 2011 .- The Director General of Taxes, Francisco Clavijo Hern?ndez.